Follow Us:

CA Bimal Jain

Latest Articles


GST Order Quashed as Personal Hearing Cannot Be Waived by Selecting ‘No’: Gujarat HC

Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...

June 8, 2026 183 Views 0 comment Print

ITC Reversal Bars Tax Demand; No Interest if Adequate Credit Balance: Orissa HC

Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...

June 8, 2026 189 Views 0 comment Print

GST Registration in One State Can Be Denied for Non-Compliance in Another State

Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...

June 8, 2026 129 Views 0 comment Print

SC Stays HC Ruling on GST Portal Upload as Valid Service Under Section 169

Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...

June 6, 2026 876 Views 0 comment Print

SC Disposes Petition Challenging Section 16(2)(c) of GST Law

Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...

June 5, 2026 633 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 1575 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 3930 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 15075 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3909 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 1188 Views 0 comment Print


Latest Judiciary


SC’s COVID Limitation Relief Applies to GST Appeals Gujarat: HC

Goods and Services Tax : The Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...

June 8, 2026 255 Views 0 comment Print

Section 73 Relief Does Not Bar Section 74 Action by CGST Authorities: Delhi HC

Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...

June 6, 2026 234 Views 0 comment Print

SC to examine validity of consolidated GST SCNs spanning multiple financial years

Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...

June 5, 2026 288 Views 0 comment Print

SC Examines Constitutional Validity of Section 16(2)(c) as Bona Fide Recipient Denied ITC

Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...

May 31, 2026 1041 Views 0 comment Print

SC Issues Notice as GST Premises Were Sealed Without Any Denial of Access

Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...

May 31, 2026 276 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4767 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 37876 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 936 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 1103 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 1246 Views 0 comment Print


Gujarat HC Grants Bail in GST ITC Fraud Case After 8 Months Custody

October 1, 2025 1014 Views 0 comment Print

Gujarat High Court granted bail in a ₹10 crore GST ITC fraud case after the accused spent eight months in custody, citing investigation completion and no flight risk.

Delhi HC Confirms Appellate Authority Can Re-Adjudicate GST Refund Claims

September 29, 2025 852 Views 0 comment Print

Delhi High Court confirms GST Appellate Authority’s full power under Sec. 107(11) to re-adjudicate refund claims, consider new evidence, and prevent inconsistent, piecemeal orders.

Delhi HC Lifts Provisional Attachment After GST Appeal with Pre-Deposit

September 29, 2025 747 Views 0 comment Print

Delhi HC rules provisional attachment of bank accounts under GST is unsustainable and must be set aside once the taxpayer files an appeal and makes the mandatory pre-deposit under Section 107(6).

Delhi HC Stops Coercive GST Refund Recovery Until GSTAT Becomes Functional

September 24, 2025 540 Views 0 comment Print

Delhi High Court stops GST authorities from recovering a refund from Ikiraon Technologies Pvt. Ltd. The court’s order protects the company until the GST Appellate Tribunal is operational.

Pending GST Proceedings Under Omitted Rules Cannot Continue: Bombay HC

September 24, 2025 993 Views 0 comment Print

Bombay High Court rules that pending GST proceedings under omitted Rules 89(4B) and 96(10) lapse. Learn why the court held that these rules, without a savings clause, cannot sustain ongoing cases.

Allahabad HC Penalizes GST Officer for Ignoring Binding Precedent

September 24, 2025 1623 Views 0 comment Print

The Allahabad High Court has imposed a cost on a GST officer for not following binding judicial precedent. The court’s ruling reinforces the need for authorities to comply with court orders.

GST Appeal Limitation Begins Only on Effective Communication, Not Portal Upload: Madras HC

September 23, 2025 2271 Views 0 comment Print

The Madras High Court ruled that the limitation period for a GST appeal begins only when an order is effectively communicated, not from a simple portal upload.

Denial of Cross-Examination in GST Adjudication Violates Natural Justice: Karnataka HC

September 23, 2025 1494 Views 0 comment Print

Karnataka High Court rules in favor of JSW Steel, stating the denial of a cross-examination opportunity for third-party witnesses in a GST adjudication violates natural justice principles.

Exporter’s Refund Rejection Quashed By Delhi High Court- Date Of LUT Timing Held Irrelevant

September 22, 2025 1416 Views 0 comment Print

Delhi HC sets aside the rejection of an exporter’s GST refund, ruling the department’s reasoning was flawed as the LUT was filed before exports.

Penalty quashed u/s 129 of CGST Act for solely relying on supplier’s statement

September 22, 2025 1386 Views 0 comment Print

Calcutta High Court quashed a GST penalty under Section 129, ruling the tax authority relied solely on an unverified supplier statement without proving intent to evade tax.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930